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2019 (1) TMI 635 - AT - Income TaxLate filing fees u/s 234E while processing the TDS return (26Q) u/s 200A - scope of amendment to section 200A - Held that:-In the present case, the assessee filed its TDS returns (Form 24Q & Form 26Q) for the third quarter of financial year 2014-15 which was processed and intimation under section 200A was issued vide respective intimations issued under section 200A dated 11.05.2015 much prior to the amendment to section 200A of the Act w.e.f. 01.6.2015 empowering the Assessing officer levying the fees under section 234E of the Act. We hereby direct the demand raised by way of charging the fees under section 234E of the Act in both the cases to be deleted. - Decided in favour of assessee.
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